FLIPKENS AGRI: what changed
FLIPKENS AGRI
Largest movements
- Cash -€70,289
down €70,289 (-49.0%), from €143,513 to €73,224
mainly Short-term financial debts (-€60,000) and Debts after one year (-€57,940)
- Receivables within one year +€57,000
up €57,000 (+1,850%), from €3,082 to €60,082
of which Trade receivables: +€52,110
- Tangible fixed assets -€34,872
down €34,872 (-5.5%), from €637,562 to €602,691
of which Land and buildings: -€71,732
- Stocks and contracts -€13,545
down €13,545 (-5.4%), from €249,713 to €236,168
- Short-term financial debts -€60,000
down €60,000 (-100%), from €60,000 to €0
- Debts after one year -€57,940
down €57,940 (-44.7%), from €129,498 to €71,559
- Reserves +€54,765
up €54,765 (+302%), from €18,139 to €72,904
of which Distributable reserves: +€54,765
- Gross operating margin -€113,834
down €113,834 (-38.9%), from €292,703 to €178,869
- Taxes +€19,654
up €19,654 (+1,003%), from €1,959 to €21,614
- Financial charges -€9,260
down €9,260 (-43.6%), from €21,234 to €11,974
- Depreciation +€8,525
up €8,525 (+11.2%), from €76,347 to €84,872
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,042,450 | €978,765 | -€63,686 | -6.1% |
| Fixed assets | 21/28 | €639,837 | €602,691 | -€37,147 | -5.8% |
| Tangible fixed assets | 22/27 | €637,562 | €602,691 | -€34,872 | -5.5% |
| Land and buildings | 22 | €603,785 | €532,053 | -€71,732 | -11.9% |
| Plant, machinery and equipment | 23 | €1,850 | €1,307 | -€543 | -29.3% |
| Furniture and vehicles | 24 | €31,927 | €69,330 | +€37,403 | +117% |
| Financial fixed assets | 28 | €2,275 | €0 | -€2,275 | -100% |
| Current assets | 29/58 | €402,613 | €376,074 | -€26,539 | -6.6% |
| Stocks and contracts in progress | 3 | €249,713 | €236,168 | -€13,545 | -5.4% |
| Stocks | 30/36 | €249,713 | €236,168 | -€13,545 | -5.4% |
| Amounts receivable within one year | 40/41 | €3,082 | €60,082 | +€57,000 | +1,850% |
| Trade receivables | 40 | €0 | €52,110 | +€52,110 | |
| Other amounts receivable | 41 | €3,082 | €7,973 | +€4,891 | +159% |
| Cash at bank and in hand | 54/58 | €143,513 | €73,224 | -€70,289 | -49.0% |
| Deferred charges and accrued income | 490/1 | €6,305 | €6,600 | +€295 | +4.7% |
| Total equity and liabilities | 10/49 | €1,042,450 | €978,765 | -€63,686 | -6.1% |
| Equity | 10/15 | €795,639 | €850,404 | +€54,765 | +6.9% |
| Contributions | 10/11 | €777,500 | €777,500 | = | 0.0% |
| Reserves | 13 | €18,139 | €72,904 | +€54,765 | +302% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €18,139 | €72,904 | +€54,765 | +302% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €246,811 | €128,361 | -€118,451 | -48.0% |
| Amounts payable after more than one year | 17 | €129,498 | €71,559 | -€57,940 | -44.7% |
| Financial debts | 170/4 | €129,498 | €71,559 | -€57,940 | -44.7% |
| Amounts payable within one year | 42/48 | €117,313 | €56,802 | -€60,511 | -51.6% |
| Current portion of amounts payable after more than one year | 42 | €40,167 | €36,833 | -€3,334 | -8.3% |
| Financial debts | 43 | €60,000 | €0 | -€60,000 | -100% |
| Credit institutions | 430/8 | €60,000 | €0 | -€60,000 | -100% |
| Trade debts | 44 | €14,622 | €18,996 | +€4,374 | +29.9% |
| Suppliers | 440/4 | €14,622 | €18,996 | +€4,374 | +29.9% |
| Taxes, remuneration and social security | 45 | €2,524 | €972 | -€1,552 | -61.5% |
| Taxes | 450/3 | €2,524 | €972 | -€1,552 | -61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,347 | €84,872 | +€8,525 | +11.2% |
| Other operating charges | 640/8 | €7,982 | €7,930 | -€52 | -0.6% |
| Gross operating margin | 9900 | €292,703 | €178,869 | -€113,834 | -38.9% |
| Operating profit (loss) | 9901 | €208,375 | €86,067 | -€122,308 | -58.7% |
| Financial income | 75/76B | €214 | €2,286 | +€2,072 | +970% |
| Recurring financial income | 75 | €214 | €2,286 | +€2,072 | +970% |
| Financial charges | 65/66B | €21,234 | €11,974 | -€9,260 | -43.6% |
| Recurring financial charges | 65 | €21,234 | €11,974 | -€9,260 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €187,354 | €76,379 | -€110,975 | -59.2% |
| Income taxes | 67/77 | €1,959 | €21,614 | +€19,654 | +1,003% |
| Profit (loss) for the period | 9904 | €185,395 | €54,765 | -€130,629 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €185,395 | €54,765 | -€130,629 | -70.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.